Wisconsin Code § 196.635

Unbilled utility service
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All service supplied by a
public utility must be billed within 2 years of such service. No
customer shall be liable for unbilled service 2 years after the date
of the service unless:
(1) The utility made a reasonable effort to measure the service, but the customer did not allow the utility access to any device, including but not limited to a meter, necessary to measure
service.
(2) The customer obtained the service by fraud or deception,
including but not limited to theft or tampering with any device,
including but not limited to a meter, necessary to measure
service.
(3) The customer obtained the service by negligent interference by the customer or the customer’s agent with equipment
necessary to measure service and the interference causes service
to go unmeasured.

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